Issue Date: 1993-09-01
Revised Date: 2019-12-03

Legal Cites


Out In For
7924 3924 GR Account - State Parks (0064)
7924 3924 GR Account - Texas Recreation and Parks (0467)
7924 3924 GR Account - Historic Site (5139)
7924 3924 GR Account - Parks and Wildlife Conservation and Capital (5004)
7924 3924 GR Account - Large County and Municipal Recreation and Parks (5150)


To record allocation of sales taxes imposed on the sale, storage or use of sporting goods to the identified accounts, as appropriated.


Accounts rededicated by H.B. 3050, 74th Leg., R.S.

Per H.B. 12, 80th Leg., R.S., 94% is allocated to Texas Parks and Wildlife and deposited to specific funds in the following order: 0064, 0467, 5150 then 5004. The remaining 6% is allocated to the Texas Historical Commission.

Amended to add GR Account 5150 created by H.B. 3391, 81st Leg., R.S.

H.B. 1422 and S.J.R. 24, 86th Leg., R.S., changed the allocation percentages of sporting good sales taxes and appropriated all of the sporting goods sales tax revenue to Texas Parks and Wildlife (93%) and Texas Historical Commission (7%).